RT Journal Article
T1 The use of blockchain in European-listed companies: A content analysis of corporate reports
T2 El uso de blockchain en empresas cotizadas europeas: un análisis de contenido de informes corporativos
A1 Bednárová, Michaela
A1 Bonsón Ponte, Enrique
A1 Perea Khalifi, David
AB In recent years, the use of blockchain technologies has increased. The aim of this paper isto analyse the current state of its use in major Western European companies as reported in theircorporate reports. Using automatic extraction techniques, the relevant information is collected andclassified according to different disclosure categories. The sample consists of 1,409annual/sustainability reports, published in 2018, 2019, and 2020, by 337 companies listed on 13Western European countries’ stock markets. Our findings show that, according to corporate reports,the use of blockchain is still at an early stage and the first adopters are large companies in the financialand technology sectors located in countries with a well-defined national blockchain strategy. Anoverview of this new phenomenon in European, as well as the way that large companies engage withthis innovative technology, whether they report on it in their corporative report, the content type ofsuch disclosure, and the factors associated with it is provided
PB Universidad de Huelva
YR 2025
FD 2025
LK https://hdl.handle.net/10272/25410
UL https://hdl.handle.net/10272/25410
LA eng
DS Repositorio Institucional de la Universidad de Huelva
RD 29 may 2026